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BCOR 2120: Accounting Information for Decision Making

Guide to resources for students in Accounting Information for Decision Making (BCOR 2120)

The ABC's of Evaluating Business Sources

The ABCs can help you evaluate information sources for credibility. As you find sources, ask yourself the following questions:



  • Is the author name clearly visible?
  • What are the author’s credentials (e.g., qualifications, education, employment, experience in industry)?
  • Is the sponsor's (individual or organization) web address well-known and reputable?


  • Is the information well-written and without spelling/grammar errors?
  • Are there citations or links to show where the information comes from?
  • Can the information be verified by other sources? Are other sources citing this source?
  • Has the content been through an editing/publication process?
  • Are the research methodologies clearly explained?


  • Is the information presented in an objective manner? Does the author make it clear when they are expressing opinions?
  • What is the purpose of the source? To persuade? To inform? To entertain? To market a product or service?
  • Are other points of view explored or expressed? 



  • When was this information published or last updated?
  • Is this the most up-to-date information?

*Adapted from the ABCs of Determining Credible Sources by Upstate University of South Carolina Library.